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Tax Reliefs

Dáil Éireann Debate, Tuesday - 22 February 2022

Tuesday, 22 February 2022

Ceisteanna (240)

Pearse Doherty

Ceist:

240. Deputy Pearse Doherty asked the Minister for Finance the annual cost of the disabled drivers and disabled passengers scheme to the Exchequer in each of the years 2016 to 2021. [9555/22]

Amharc ar fhreagra

Freagraí scríofa

The Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons who also meet one of six specified medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant. In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA) who operate out of the National Rehabilitation Hospital in Dun Laoghaire.

The table below outlines the costs of the DDS Scheme and the Fuel Grant Scheme for the years 2016-2021. These figures do not include the revenue foregone in respect of the relief from Motor Tax provided to members of the Scheme.

Year

2016

2017

2018

2019

2020

2021

Cost of scheme (€ m)

65

65

70

72

67

68

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